Human capital is the most important factor in the realization of organizational goals. The adoption of human capital as a unique value has led to extensive studies on Strategic Human Resources Management. Human capital, which is considered as an element of intellectual capital, is a strategic element in terms of organizational change, organizational development and competition. However, in order to better assess human capital with positive effects on efficiency and performance, it is necessary to address the human resources policies and practices of enterprises from a strategic point of view. In this study, the concept of human capital has been evaluated from the perspective of strategic human resources in recent years.
Strategic human resources, intellectual capital, human capital